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V0941-22 29 April 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Income tax self-assessments may be rectified to include income that increases the refund amount

A taxpayer inquired whether they could regularise their 2020 Income Tax (IRPF) return after omitting employment income due in that year but received in 2021. The Tax Agency responded that, as a supplementary self-assessment is not applicable when the result is a higher refund amount, the self-assessment rectification procedure must be used.

The question raised

Question raised: Since the non-inclusion of said income does not cause any prejudice to the Public Treasury, as its inclusion results in a higher refund amount for the taxpayer, it is asked whether the situation can be regularized through the rectification of the self-assessment.

The DGT's ruling

The supplementary self-assessment only proceeds when it results in a higher amount to be paid or a lower refund than the previous one. If the inclusion of employment income generates a higher refund amount, a supplementary self-assessment is not applicable; instead, a rectification of the self-assessment is required, on the grounds that the original declaration prejudices the legitimate interests of the taxpayer.

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